Sri Surakshita Homes, Hyderabad V. ITO,Ward 11(2), Hyderabad

ITA 1570/HYD/2013

• Counselvise Citation: 157022514 RSA 2013
• Duration Of Justice: 1 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 25-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D SRINIVASA
• Assessee Lawyers: S RAMA RAO
• Keywords: Opportunity of being heard
• Section: 143(3); 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA.NO.1570/HYD/2013 ASSESSMENT YEAR 2008-2009 SRI SURAKSHITHA HOMES, HYDERABAD PANABFFS1769L VS. T HE INCOME TAX OFFICER, WARD 11(2) HYDERABAD. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MR. S. RAMA RAO FOR REVENUE : MR. D. SRINIVASA & MR. PRABHA T KUMAR GUPTA DATE OF HEARING : 29.07.2015 DATE OF PRONOUNCEMENT : 31 .08.2015 ORDER PER P.M. JAGTAP, A.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-VI, HYDERABAD DATED 23.08.2013 WHEREBY HE DISMISSED THE APPEAL FILED BY THE ASSESSEE BEFORE HIM AGAINST THE ORDER PASSED BY THE AO UNDER SECTION 143(3) DATED 31.12.2010 BY HOLDING TH AT THE SAID ORDER HAVING BEEN SET ASIDE BY THE LD. CIT VID E ORDER DATED 28.03.2013 PASSED UNDER SECTION 263 WITH A DIRECTION TO THE AO TO RE-DO THE ASSESSMENT AFRESH, THE APPEAL FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS . 2 ITA.NO.1570/HYD/2013 SRI SURAKSHITHA HOMES, HYDERABAD 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AND ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. I N OUR OPINION, WHEN THE ORDER PASSED BY THE AO UNDER SECT ION 143(3) IS SET ASIDE BY THE LD. CIT BY EXERCISING TH E POWER UNDER SECTION 263 WITH A DIRECTION TO THE AO TO RE- DO THE ASSESSMENT AFRESH, THE SCOPE OF SUCH SET ASIDE PROCEEDINGS IS LIMITED TO THE ISSUES DIRECTED TO BE CONSIDERED BY THE LD. CIT IN HIS ORDER UNDER SECTIO N 263. THE AO THUS IS REQUIRED TO CONSIDER IN THE FRESH PROCEEDINGS UNDER SECTION 143(3) READ WITH SECTION 263 ONLY SUCH ISSUES OVER AND ABOVE THE ISSUES ALREADY CONSIDERED IN THE ORIGINAL ASSESSMENT WHICH CONTINU ES TO SUBSIST TO THE EXTENT OF INCOME AS DETERMINED BY TH E AO IN THE ORIGINAL ASSESSMENT. SINCE THE APPEAL FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) AGAINST THE ORDER OR IGINALLY PASSED BY THE AO UNDER SECTION 143(3) WAS IN RESPEC T OF ITS GRIEVANCE AS ARISING FROM THE INCOME DETERMINED IN THE SAID ASSESSMENT, THE SAME, IN OUR OPINION, HAD NOT BECOME INFRUCTUOUS AS A RESULT OF ORDER PASSED BY T HE LD. CIT UNDER SECTION 263 AND THE LD. CIT(A) OUGHT TO H AVE DISPOSED OF THE SAME ON MERIT. IN ANY CASE, THE ORD ER PASSED BY THE LD. CIT UNDER SECTION 263 ON 28.03.20 13 HAS SINCE BEEN SET ASIDE BY THE TRIBUNAL VIDE ITS O RDER DATED 28.08.2015 IN ITA.NO.784/HYD/2013 THEREBY RESTORING THE ORDER PASSED BY THE AO UNDER SECTION 143(3) ON 31.12.2010 AND CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE BEFORE THE LD. CIT(A) AGAINST THE SAID ORD ER OF THE AO IS REQUIRED TO BE DISPOSED OF BY THE LD. CIT(A) ON 3 ITA.NO.1570/HYD/2013 SRI SURAKSHITHA HOMES, HYDERABAD MERIT. WE THEREFORE, SET ASIDE THE IMPUGNED ORDER O F THE LD. CIT(A) AND REMIT THE MATTER BACK TO HIM WITH A DIRECTION TO DISPOSE OF THE APPEAL OF THE ASSESSEE FILED AGAINST THE ORDER OF THE AO DATED 31.12.2010 PASSED UNDER SECTION 143(3) ON MERIT AFTER GIVING THE ASSE SSEE A PROPER AND SUFFICIENT OPPORTUNITY OF BEING HEARD. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATE D AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31.08.2015 SD/- SD/- (SAKTIJIT DEY) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED 31 ST AUGUST, 2015 VBP/- COPY TO 1. SRI SURAKSHITA HOMES, HYDERABAD. C/O. S. RAMA RAO, ADVOCATE, FLAT NO.102, SHRIYAS ELEGANCE, H.NO.3-6- 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500 029. 2. THE INCOME TAX OFFICER, WARD 11(2), HYDERABAD. 3. CIT(A) - VI, 6A, I.T. TOWERS, A.C. GUARDS, HYDERABAD 500 004. 4. CIT - V, HYDERABAD 5. D.R. ITAT A BENCH, HYDERABAD. 6. GUARD FILE